ৌਕజ
ڝڌ
ൗ
ᚃ
Independent Auditor’s Report and Audited Financial Statements
獨立核數師報告及經審查的財務報表
Notes to the Financial Statements
(Continued)
17.
ϥɳʿෆಞ၅лப
（續）
The analysis below shows how the present value of the funded
obligations as at 31 March 2014 would have increased/(decreased) as a
result of the following changes in the principal actuarial assumptions:
Increase in
50 basis points
HK$’000
лଟʺ
50
ᓃɿ
ಥ࿆ɷʩ
Decrease in
50 basis points
HK$’000
лଟࠥ
50
ᓃɿ
ಥ࿆ɷʩ
Discount rate
貼現率
(11,083)
12,065
Assumed rate of future salary increases
假設未來薪金增幅
11,566
(10,701)
18. Deferred income
The Group and HA
ණྠʿᔼ၍҅
Designated
donation fund
[Note 2(f)]
HK$’000
ܸ֛࣏ᗍਿ
ږ
[
ڝ
ൗ
2(f)]
ಥ࿆ɷʩ
Tseung Kwan O
Hospital Fund
[Note 18(a)]
HK$’000
ਗ਼
ࠏ
ዦᔼ৫
ਿ
ږ
[
ڝ
ൗ
18(a)]
ಥ࿆ɷʩ
Minor Works
Projects Fund
[Note 18(b)]
HK$’000
ʃۨʈ
ධͦਿ
ږ
[
ڝ
ൗ
18(b)]
ಥ࿆ɷʩ
Total
HK$’000
ᐼ
ࠇ
ಥ࿆ɷʩ
At 1 April 2012
於
2012
年
4
月
1
日
426,696
79,925
–
506,621
Additions during the year
年內增加
139,990
–
–
139,990
Utilisation during the year
年內應用
-
(7,139)
–
(7,139)
Transfers to consolidated statement of income and
expenditure
轉調往綜合收支結算表
(149,044)
–
–
(149,044)
At 31 March 2013
於
2013
年
3
月
31
日
417,642
72,786
–
490,428
Additions during the year
年內增加
299,002
–
13,000,000
13,299,002
Interest earned
所獲利息
–
–
15,684
15,684
Utilisation during the year
年內應用
–
(6,010)
–
(6,010)
Transfers to consolidated statement of income and
expenditure
轉調往綜合收支結算表
(182,755)
–
(207,583)
(390,338)
At 31 March 2014
於
2014
年
3
月
31
日
533,889
66,776
12,808,101
13,408,766
下列分析是根據以下主要精算假設的改變，得出二零
一四年三月三十一日注資責任現值的增加╱（減少）。
17. Death and disability liabilities
(Continued)
18.
ַϗू
132
Hospital Authority Annual Report 2013-2014
